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Judgment Search Results Home > Cases Phrase: trade marks Sorted by: recent Court: kolkata Year: 1970 Page 1 of about 76 results (0.053 seconds)

Aug 25 1970 (HC)

East End Hosiery Mills Private Ltd. Vs. Agarwal Textiles Mills

Court : Kolkata

Decided on : Aug-25-1970

Reported in : AIR1971Cal3

..... the reliefs claimed. this application must, therefore, succeed.32. there shall, therefore, be an order for injunction restraining the defendant from selling or offering for sale under the trade mark or name 'sacha moti' ganjies without sufficiently distinguishing the same from the products of the plaintiffs and representing the same to be the products of the defendant.33. costs of ..... distinctiveness in the market.27. it has been held by p. b. mukharji, j., (as his lordship then was) in the rase of prem nath mayor v. registrar of trade marks, : air1969cal80 , as follows:--'distinctiveness being primarily a matter of fact. evidence can be given regarding distinctiveness in fact. there are no narrow or rigid rules about distinctiveness. such distinctiveness ..... there is no phonetical similarity. (iv) there is no supporting affidavit showing that nobody was deceived. 16. according to mr. das there is difference between passing off and infringement of trade mark. mr. das relies on the case of kanatraj pandit durga dutt sarma v. navaratna pharmaceutical laboratories, : air1962ker156 . an action for passing off is in sub-stance an action for ..... the defendant from passing off ganjies which are not of the petitioner's manufacture as and for those of the petitioner and from selling or offering for sale under the trade mark or name 'sacha moti' ganjies not of the petitioner's manufacture. the application is also for an injunction restraining the defendant from displaying or causing to be displayed .....

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Jan 23 1970 (HC)

B. S. C. Footwear Ltd. Vs. Ridgway (inspector of Taxes).

Court : Kolkata

Decided on : Jan-23-1970

Reported in : [1970]77ITR857(Cal)

..... the ordinary principles of commercial accountancy require that in the profit and loss account of a merchants or manufacturers business the values of the stock-in-trade at the beginning and at the end of the period covered by the account should be entered at the cost or market price, whichever is the ..... years,' because the method consistently applied prior to 1959, however commercially sensible it may be and however true the picture it gives of the taxpayers trading results over the years, does not for the year 1959, taken in isolation, accurately reproduce the profits or gains of that particular year as is ..... the taxpayers say that they would be prepared to pay for the stock having regard to their estimates of future retail prices and their desired mark-up percentage. this seems to me a perfectly legitimate way of presenting such a companys financial situation over the years; much evidence was given ..... in the sales so as to produce a figure as the value of stock on which the expected (reduced) price in the sales will reflect a mark-up as previously stated : for example 35 per cent. the calculations are meticulous and detailed. the resultant values are described as replacement values the sums ..... when the market price falls but not marked up when the market price rises. however strange or illogical the practice may appear, it is, i think, founded on sound commercial experience and good sense. naturally all money spent in buying stock-in-trade is entered on the expenditure side of the profit .....

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Apr 29 1970 (HC)

Sutlej Cotton Mills Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Apr-29-1970

Reported in : [1971]81ITR641(Cal)

..... discussed where there was a compulsory sale by an assessee to the treasury of an accumulated amount of dollars which arose entirely under the trading agreement in trading context resulting in the profit and where the court held that, in spite of the fact that it arose out of devaluation, and ..... discussed above, it was not a question of devaluation but it was a question of ordinary market fluctuation of foreign exchange.20. this, incidentally, marks the importance of the concept of profit. the profit has to be a business profit for that is the calculation that is being made under ..... foreign exchanges, to say that ordinary currency losses due to such fluctuations in the international market of exchanges of currencies should be regarded as trading losses and for which allowance should be made in calculating the profits of the business concerned; but entirely different considerations apply where the ..... out of business in pakistan. admittedly also, this was a case of profit or even accumulated profits. therefore, normally, it would be a trading profit or a revenue receipt even when it comes to a question of actual remittance to the head office after conversion into indian currency. we ..... member expressed the view that the remittance was merely for the purpose of repatriation of past accumulated profits and, therefore, did not amount to a trading transaction, and, secondly, that, as each year's assessment is independent of the assessment relating to the other years, the loss arising from .....

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Dec 09 1970 (HC)

The Indian Iron and Steel Co. Ltd. Vs. Member, Board of Revenue

Court : Kolkata

Decided on : Dec-09-1970

Reported in : [1971]27STC373(Cal)

..... canteen for the employees of enfield india limited. naturally, the refreshments that the society was supplying to the employees of enfield india ltd., were supplied in the course of the trade or business of the society and the proceeds realised by such sales were taxable under the relevant statute. the four tests of the supreme court were suggested, in our view ..... .c. 141 at pp. 160-161. it is observed :.the amended definition of 'business' under section 2(la) insists that it must be a trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture. that is the first and essential requisite for a 'business' even under that amendment. the second limitation provided by the amendment ..... but the madras high court says :the primary requisite of 'business' as defined even under the madras act 15 of 1964 is that it should be a trade or commerce or adventure or concern in the nature of trade or commerce. presence or absence of profit will not matter. but the activity must be of commercial character and in the course of ..... (sales tax) act with retrospective effect. this amended provision has tried to define 'business'. it says that 'business' includes 'any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with the motive to make profit and whether or not any profit accrues .....

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Dec 03 1970 (HC)

British Paints (India) Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Decided on : Dec-03-1970

Reported in : AIR1971Cal393

..... this respect. what is more, as we have already pointed out, the kanpur authorities had made the tests in accordance with the rules, and found the quality not upto the mark, and the inspector's report is based on that, and the inspector also applied his mind to it, and the inspector's report in this connection is final and conclusive ..... circumstances, we must overrule the contention of mr. mukherjee in this respect. mr. mukherjee has also drawn our attention to the decision of the madras high court in bombay burma trading co. v. aga mahomed, (1911) ilr 34 mad 453 (pc). in that case the decision was not made with reference to the measurements at all which it was necessary to ..... .o.r. calcutta per cwt. according to the contract the goods were to be inspected by the inspector at calcutta, and if he was satisfied that these were upto the mark, then the same could be despatched by the plaintiff on receipt of the inspection notes. the original date of delivery was fixed on 15th of october, 1952, but the plaintiff ..... 314 for faded tents to specification ind/ 32/7037. the plaintiff offered a tender being sample no. 30/100. the laboratory did not consider the sample to be upto the mark, but the higher authorities of the defence department accepted this tender, and placed an order with the plaintiff for supply of 500 cwt. of this article and the price was .....

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Dec 02 1970 (HC)

Probodh Ch. Seth Vs. Income-tax Officer, C-ward and ors.

Court : Kolkata

Decided on : Dec-02-1970

Reported in : [1972]84ITR538(Cal)

k.l. roy, j. 1. this application under article 226 of the constitution raises a short but an interesting question as to the interpretation of section 297(2)(a) of the income-tax act, 1961, for the assessment year 1961-62 the petitioner filed his return voluntarily on the 1st december, 1961, before the respondent-income-tax officer, howrah, on the 1st february, 1963, a notice under section 23(2) of the income-tax act, 1922, was issued and served on the petitioner by the said income-tax officer. on 17th march, 1966, a further notice under section 23(2) of the aforesaid act was issued calling upon the petitioner to attend on the 22nd march, 1966, at the income-tax officer's office for completion of the assessment. or the 23rd march, 1966, the petitioner informed the income-tax officer that as the aforesaid notice was served on him after 1 p.m. on the 22nd it was not possible for him to comply therewith. thereafter, on the 31st december, 1966, a notice under section 221 of the income-tax act, 1961, was issued by the respondent-income-tax officer, on the petitioner to show cause why penalty should not be imposed on him for not paying the tax assessed. on the 11th january, 1967, another notice under section 154/155 of the 1961 act. was issued by the respondent-income-tax officer for rectification of the purported assessment made under section 144 of that act. on the 21st january, 1967, two applications were presented by the petitioner to the respondent-income-tax officer. in the .....

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Nov 25 1970 (HC)

Swaika Oil Mills Vs. Member, Board of Revenue

Court : Kolkata

Decided on : Nov-25-1970

Reported in : [1971]27STC218(Cal)

..... disposal. in the instant case the applicant being the seller had the obligation to put the goods on the ship named by the buyer. the goods were to bear shipment marks indicating, inter alia, that they were being sent to different places in indonesia. the export was being made under the seller's export licence.18. the seller, it appears, had ..... in the name of the importer. secondly, it is clear from the terms of the contract that the goods which were to be placed on board were to bear shipment marks for various places in indonesia. thirdly, the export was taking place under an export licence held not by the purchaser but by the seller who had also paid the customs ..... oil purchased by netherland selling organisation ltd. was to be exported under export licences which the applicant had held. the letter also shows that the goods would bear various 'shipment marks' stating, inter alia, different places in indonesia as their destination. in terms of this agreement, it is stated, the goods were to be put on board the ship arranged by .....

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Sep 22 1970 (HC)

Shakuntala Devi Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Sep-22-1970

Reported in : [1971]82ITR416(Cal)

..... not been brought on record as to which parties the assessee gave loans, at what rate of interest, when was the capital returned and interest received. the assessee had no trading licence and hence it is not possible to believe that any money-lending or pawn-broking business was carried on by her.'18. in the concluding portion of the order .....

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Sep 11 1970 (HC)

Official Liquidator Vs. Dr. Sailendra Nath Sinha and ors.

Court : Kolkata

Decided on : Sep-11-1970

Reported in : [1973]43CompCas107(Cal)

..... against the estate of the deceased in respect of the alleged misfeasance as a suit against these legal representatives is now barred by limitation. the bombay high court in kathiawar trading co. v. virchand dipchand, [1893] i.l.r. 18 bom. 119 held that a liquidator's suit against the directors for recovery of money spent by them in respect of .....

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Sep 09 1970 (HC)

State of West Bengal and ors. Vs. National Rubber Manufacturers Ltd.

Court : Kolkata

Decided on : Sep-09-1970

Reported in : AIR1971Cal301,76CWN888,[1973]32STC24(Cal)

s.k. chakravarti, j. 1. this is anappeal at the instance of the state of west bengal and some of its officers. a certificate case was instituted in the 24 parganas collectorate under the bengal public demands recovery act for realisation of a sum of rs. 14723 and 11 annas alleged to be due from the present respondent on account of arrears of sales tax for 4 quarters ending with december 1950. the respondent received a notice purporting to be under section 7 of the aforesaid act on the 24th october 1952 and the respondent protested thereto and the matter was taken up to the commissioner, presidency division and he quashed the certificate proceedings up to the stage of the service of notice under section 7 of the act. thereafter on the 10th march 1955 the respondent received another notice purporting to have been issued under section 7 of the act and this notice is dated the 26th february 1955. the respondent again moved the appropriate authorities against the same but ultimately failed. it thereafter instituted the present suit for a declaration that the certificate proceedings were illegal, ultra vires etc. on certain grounds which will appear in course of this judgment. the suit was contested by the state of west bengal and the collector of 24 parganas as also the certificate officer. the learned judge accepted the contentions of the plaintiff company to the effect that the notice dated the 26th february 1955 was bad inasmuch as it was not signed on the same date as the .....

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